The Data Center Divide
A policy snapshot ahead of the 2026 midterms. Mapping data center incentives, restrictions, and bans through legislation, regulations, and executive actions across all 50 states and 1,462 local jurisdictions.
Floyd County
Neutral Data Center Policies
Floyd County’s resolution asks state officials to review data-center development and limits possible tax abatements to projects using air cooling and their own power; it does not stop projects.
current law · County measureCalls on the Texas Legislature to evaluate the long-term consequences of additional data-center development, with no legislative action expected for at least a year; the resolution’s full text is unavailable, so its precise legal effect and operative provisions cannot be determined.Floyd County Commissioners Court Resolution Regarding the Establishment of Additional Data Centers in Texas (2026)
What this means
The county’s resolution asks state officials to review data-center development; it does not itself stop projects. The county says it may consider tax abatements only for projects that use air cooling and generate all their own power, so the tax benefit comes with significant conditions, while projects can still proceed without an abatement. The county’s stated conditions roughly balance the potential incentive against the added requirements.
People behind it
- Floyd County Commissioners Court
Approved a resolution concerning additional data centers in Texas and identified the 312 tax-abatement process as the county's mechanism for placing requirements on qualifying data-center developments.
Restrictions & requirementsHide restrictions & requirements2
To qualify for consideration of a 312 tax-abatement agreement, a data center must use an air-cooled system, limiting the use of water-intensive cooling systems.
To qualify for consideration of a 312 tax-abatement agreement, a data center must be able to produce all the electricity needed to operate, preventing it from competing with local residents, farmers, and businesses for power during shortages.
Benefits & exceptionsHide benefits & exceptions3
A Chapter 312 tax-abatement agreement may provide data-center developers with a predictable payment-in-lieu-of-taxes (PILOT) arrangement over a long period, instead of property-tax payments that fluctuate with depreciation and operations. The county will consider such an agreement only if the facility uses air cooling and can produce all electricity needed for its operation.
County regulatory authority is limited: after purchasing private land, a data-center owner may use it as desired unless the activity is illegal or subject to a specific statutory restriction. Floyd County cannot zone areas, impose a general development moratorium, or restrict private development without express legal authority.
State restrictions on private data-center development are also limited unless the development is subject to regulation by a state agency, such as TCEQ regulation of runoff water.
Sources
Specific to Floyd County only.
pending · County measureIdentifies a notice concerning the Amazon Data Services Reinvestment Zone, titled “Tax Abatement Notice 08102026”.Notice of Tax Abatement Consideration—Amazon Data Services Reinvestment Zone (2026)
People behind it
- Floyd County Commissioners Court
County body responsible for proposing and administering the tax abatement measure.
Benefits & exceptionsHide benefits & exceptions7
A county may designate an area as a reinvestment zone for commercial or industrial development, creating the basis for tax-abatement agreements. designation of reinvestment zones
A taxing unit may enter a tax-abatement agreement exempting all or part of the value of eligible property in the reinvestment zone from taxation, reducing the project’s local property-tax burden. exempt from taxation all or part of the value
Tax abatements may cover eligible improvements and tangible personal property added to a facility, which can reduce taxes on data-center buildings, equipment, and other qualifying investments. eligible property
A tax-abatement agreement may last for up to 10 years, subject to the applicable statutory requirements and the agreement’s terms. may not exceed 10 years
The abatement agreement can specify performance terms, conditions, restrictions, and recapture requirements, allowing a qualifying data center to receive the incentive while complying with agreed development or operating commitments. terms and conditions
An abatement agreement generally must be executed before construction or installation of the improvements begins, allowing the incentive to be secured before the project is built. before the time construction
An abatement agreement may be assigned to a new owner if the new owner assumes the original owner’s obligations, helping preserve the tax incentive after a facility is sold or transferred. assigned to a new owner
Sources
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